Shaykh Uthaymīn (rahimahullāh) in explanation of verse 12 in Al-Hujurāt:
Repentance (tawbah) from the servant is to move from disobeying Allāh to obeying Him. And repentance from Allāh means that Allāh accepts the repentance of the servant and subsequently exchanges his sins for good deeds.
Shaykh Uthaymīn’s Tafsīr Sūrah al- Hujurāt – Al-Hadīd Pg. 50